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Corrective Action Plans

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Finding 567054 (2023-006)
Significant Deficiency 2023
Carlton County, Minnesota
MN
Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding Number: 2023-006 Finding Title: Eligibility Name of Contact Person Responsible for Corrective Action: Patti Hart – Financial Assistance Supervisor II in conjunction with Kevin DeVriendt – Auditor-Treasurer Corrective Action Planned: This topic will be a standing agenda item on the Public He...
Finding Number: 2023-006 Finding Title: Eligibility Name of Contact Person Responsible for Corrective Action: Patti Hart – Financial Assistance Supervisor II in conjunction with Kevin DeVriendt – Auditor-Treasurer Corrective Action Planned: This topic will be a standing agenda item on the Public Health and Human Services Income Maintenance unit meeting agendas, being reviewed at least monthly to ensure compliance. Supervisor Hart will review five Medical Assistance (MA) applications or renewals per month, to ensure MAXIS has been updated with the correct asset and income eligibility information. Anticipated Completion Date: May 15, 2025
View Audit 359948
Finding 567051 (2023-004)
Material Weakness 2023
Housing Authority of the City of La Joya
TX
HUD Housing Programs Eligibility Special Tests & Provisions
2023-004 Public Housing Waiting List Tenant Selection – RF (2022-006) In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and w...
2023-004 Public Housing Waiting List Tenant Selection – RF (2022-006) In October of 2022 there was no waiting list in the Housing Management Software, there was not a handwritten waitlist that could be located. Staff entered all applications that were located into the software by date and time and with preferences that are in the out-of-date Admissions and Occupancy Policy and Administrative Plan. Documentation was submitted to the San Antonio Field Office in September of 2023 to show the waitlist and the families that have been selected in order of the waitlist or removed at the request of the family.
View Audit 359942
Finding 567050 (2023-003)
Material Weakness 2023
Housing Authority of the City of La Joya
TX
HUD Housing Programs Special Tests & Provisions
2023-003 Rent Reasonableness - RF (2022-005) In November of 2022, the Housing Authority started using a Rent Reasonableness form that compares the unit in question to two other units of the same type with similar amenities and age. If the unit in question is a Tax Credit property the Housing Authori...
2023-003 Rent Reasonableness - RF (2022-005) In November of 2022, the Housing Authority started using a Rent Reasonableness form that compares the unit in question to two other units of the same type with similar amenities and age. If the unit in question is a Tax Credit property the Housing Authority uses the unit's most currently rented, listed on the back of The Request for Tenancy Approval form, provided by the landlord to ensure the rent paid for assisted units is not more than unassisted units.
View Audit 359942
Finding 567049 (2023-002)
Material Weakness 2023
Housing Authority of the City of La Joya
TX
HUD Housing Programs Cash Management Internal Control / Segregation of Duties
2023-002 Utilities Allowance Calculation – RF (2022-004) In June of 2022 new utility allowance schedules were adopted by the board, however the new schedule was not entered into the Housing Management Software. With annuals starting in November the new utility allowance schedule has been adhered.
2023-002 Utilities Allowance Calculation – RF (2022-004) In June of 2022 new utility allowance schedules were adopted by the board, however the new schedule was not entered into the Housing Management Software. With annuals starting in November the new utility allowance schedule has been adhered.
View Audit 359942
Finding 567048 (2023-001)
Material Weakness 2023
Housing Authority of the City of La Joya
TX
HUD Housing Programs Special Tests & Provisions
2023-001 Housing Quality Standards Inspection/HQS Enforcement - RF (2022-003) The staff performs initial lease up inspections and does not enter into a HAP Contract until the unit passes inspection. As each household comes up for annual examination a Housing Quality Standards inspection is being sch...
2023-001 Housing Quality Standards Inspection/HQS Enforcement - RF (2022-003) The staff performs initial lease up inspections and does not enter into a HAP Contract until the unit passes inspection. As each household comes up for annual examination a Housing Quality Standards inspection is being scheduled. Two attempts to schedule are made. If the family fails to set-up the inspection or allow inspection a 30-day notice of termination of assistance is sent to the family. Currently every unit is being inspected as they come up for annual re-examination. Currently the Administrative Plan requires annual inspections, not Biennial.
View Audit 359942
Finding 566971 (2023-002)
Material Weakness 2023
Cameron County School District
PA
Internal Control / Segregation of Duties
Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. ...
Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: Brandy Ferraro, Business Manager, has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2024 and in future years. Further, the District has a thorough understanding of these financial statements and the ability to make informed judgments on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost-effective approach to prepare such information.
View Audit 359845
Finding 566907 (2023-006)
Material Weakness 2023
City of Compton
CA
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by September 2025. Planned Implementation Date:...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by September 2025. Planned Implementation Date: September 2025 Responsible Person(s): City Manager
View Audit 359774
Finding 566906 (2023-005)
Material Weakness 2023
City of Compton
CA
Allowable Costs / Cost Principles HUD Housing Programs § 200.430
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2025. Planned ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2025. Planned Implementation Date: December 2025 Responsible Person(s): City Manager
View Audit 359774
Finding 566905 (2023-004)
Material Weakness 2023
City of Compton
CA
HUD Housing Programs Subrecipient Monitoring Reporting
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in pl...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: September 2025 Responsible Person(s): City Manager, City Controller, and Community Development Director
View Audit 359774
Finding 566036 (2023-003)
Material Weakness 2023
West Burlington Independent School District
IA
Internal Control / Segregation of Duties Reporting
We will review our procedures and implement changes to improve internal control, as we deem necessary.
We will review our procedures and implement changes to improve internal control, as we deem necessary.
View Audit 359688
Finding 566032 (2023-001)
Material Weakness 2023
Horizon Health Services, Inc. and Affiliates
NY
Reporting
Re: The Horizon Corporations Report on Internal Control over Compliance for Federal Programs Dopkins & Company, LLP completed an updated report on internal control over financial reporting and on compliance and other matters based on an audit of combined financial statements performed in accordance...
Re: The Horizon Corporations Report on Internal Control over Compliance for Federal Programs Dopkins & Company, LLP completed an updated report on internal control over financial reporting and on compliance and other matters based on an audit of combined financial statements performed in accordance with Government Auditing Standards for federal programs for the operating period January 1, 2023 to December 31, 2023. Upon completion of the audit procedures, one finding was identified. The following is a response to this finding: Finding: The Companies' internal control over review of the Schedule of Expenditures of Federal Awards failed to detect $1,224,086 of federal award expenditures. The Companies should enhance their internal controls over intake and tracking of grants, including identification of federal awards, to produce a complete and accurate Schedule of Expenditures of Federal Awards. Horizon Response: In response to the finding, Horizon updated our procedures regarding completion of the Schedule of Expenditures of Federal Awards to the following: begin with the prior year audited schedule, update continuing awards with current year expenditures, remove concluded awards, and add new program expenditures. New programs will be identified via an internal tracking spreadsheet of all awards that will be updated monthly throughout the year by the Finance Manager and reviewed by the VP of Finance. This tracking spreadsheet will include funding source and, where applicable, CFDA/ ALN designations. At year end, this tracking spreadsheet will be reconciled to the SEFA.
View Audit 359678
Finding 566002 (2023-003)
Significant Deficiency 2023
Beaumont Senior Citizens Housing, Inc.
TX
Questioned Costs HUD Housing Programs Subrecipient Monitoring
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-003: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA:14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation will review and monitor documentation procedures to ensure compliance regarding cash disbursements. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds.
View Audit 359650 Questioned Costs: $1
Finding 566001 (2023-002)
Significant Deficiency 2023
Beaumont Senior Citizens Housing, Inc.
TX
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-002: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA: 14.155 CORRECTIVE ACTION TO BE COMPLETED: None. The June 2023 mortgage payment was made July 1, 2023. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.
View Audit 359650 Questioned Costs: $1
Finding 565999 (2023-001)
Material Weakness 2023
Beaumont Senior Citizens Housing, Inc.
TX
HUD Housing Programs Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...
CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-001: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA: 14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation completed and submitted the financials for audit for the year ended June 30, 2023. The financial data was submitted into the FASSUB system. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.
View Audit 359650
Finding 565954 (2023-006)
Significant Deficiency 2023
Housing Authority of Cass County
ND
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.
View Audit 359596
Finding 565953 (2023-005)
Significant Deficiency 2023
Housing Authority of Cass County
ND
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.
View Audit 359596
Finding 565952 (2023-004)
Significant Deficiency 2023
Housing Authority of Cass County
ND
Significant Deficiency
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority is working with an outside accountancy consulting firm to provide ongoing reviews of the internal accounting records, determine proper balances, and ensure all ledger balances are accurate prior to the audit being ...
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority is working with an outside accountancy consulting firm to provide ongoing reviews of the internal accounting records, determine proper balances, and ensure all ledger balances are accurate prior to the audit being conducted to ensure a more timely audit process. Planned Completion Date for CAP December 31, 2024.
View Audit 359596
Finding 565951 (2023-003)
Significant Deficiency 2023
Housing Authority of Cass County
ND
HUD Housing Programs Eligibility Significant Deficiency
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024
View Audit 359596
Finding 565836 (2023-003)
Significant Deficiency 2023
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs Special Tests & Provisions
FINDING #2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent mus...
FINDING #2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent must further ensure that all required deposits are made to the residual receipts account within the required time frame and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.
View Audit 359557
Finding 565835 (2023-002)
Significant Deficiency 2023
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs
FINDING #2023-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action:...
FINDING #2023-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is now aware of the continuing compliance requirement and will comply with this recommendation in the future.
View Audit 359557
Finding 565834 (2023-001)
Significant Deficiency 2023
Ville Platte Affordable Housing CORP
LA
HUD Housing Programs
FINDING #2023-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will co...
FINDING #2023-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
View Audit 359557
Finding 565830 (2023-103)
Material Weakness 2023
Human Services Campus, INC
AZ
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Finding 2023-103 - Allocation of Payroll Costs Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: July 1, 2025 Planned Action: Engage in active and regular conversations with program leadership to e...
Finding 2023-103 - Allocation of Payroll Costs Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: July 1, 2025 Planned Action: Engage in active and regular conversations with program leadership to ensure that staff are appropriately budgeted to programs based on a pre-determined expectation. Actual time spent will be allocated during the program year, compared to the budget, and adjusted if needed. If administrative staff are budgeted to a program, a time study will be undertaken to determine appropriate portions of time charged.
View Audit 359538
Finding 565829 (2023-102)
Material Weakness 2023
Human Services Campus, INC
AZ
Reporting Cash Management Matching / Level of Effort / Earmarking
Finding 2023-102 - Grants and contracts - Identification of expenses and reconciliation and analysis Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a ...
Finding 2023-102 - Grants and contracts - Identification of expenses and reconciliation and analysis Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a cost center structure where program direct and indirect costs are tagged. Additionally, identify all relevant funding sources for each program. Configure the accounting system (Quickbooks for FY24 and NetSuite for FY25) to use multiple segments to track both revenue and expenses - one segment for program, one segment for funding source. An 'unfunded' code will be used to capture costs not billable to specific grants.
View Audit 359538
Finding 565827 (2023-101)
Significant Deficiency 2023
Human Services Campus, INC
AZ
Cash Management Reporting HUD Housing Programs
Finding 2023-101 - Grants and Contracts - Identification of expenses and reconciliation Determination - Significant Deficiency in Internal Controls over Compliance & Allowable CostsResponsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Des...
Finding 2023-101 - Grants and Contracts - Identification of expenses and reconciliation Determination - Significant Deficiency in Internal Controls over Compliance & Allowable CostsResponsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a cost center structure where program direct and indirect costs are tagged. Additionally, identify all relevant funding sources for each program. Configure the accounting system (Quickbooks for FY24 and NetSuite for FY25) to use multiple segments to track both revenue and expenses - one segment for program, one segment for funding source. An 'unfunded' code will be used to capture costs not billable to specific grants.
View Audit 359538
Finding 565826 (2023-002)
Material Weakness 2023
My Project USA
OH
Reporting Internal Control / Segregation of Duties
Federal Audit Clearinghouse Filing – My Project USA recognizes the importance of timely filing of the Federal Audit Clearinghouse report. To address this issue, Uzair Qidwai, Ramy El- Asal, and Executive Director Zerqa Abid will ensure the audit is completed promptly and the reporting is done within...
Federal Audit Clearinghouse Filing – My Project USA recognizes the importance of timely filing of the Federal Audit Clearinghouse report. To address this issue, Uzair Qidwai, Ramy El- Asal, and Executive Director Zerqa Abid will ensure the audit is completed promptly and the reporting is done within the specified timeframe.
View Audit 359537
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